Who is a taxpayer required to file a Louisiana income tax return?


  • Louisiana resident individuals who are required to file a federal income tax return are required to file a Louisiana income tax return.
  • Nonresident individuals who earn net income from property located in La., from services rendered in La., from business transacted in La., or from sources within La. are required to file a Louisiana income tax return.
  • Corporations subject to taxation pursuant to Title 47, Subtitle II, Chapter 1 are required to file a Louisiana corporation income tax return.
  • Fiduciaries, such as trusts and estates, subject to taxation pursuant to LA R.S. 47:300.1, et seq. who have net income of $2,500 or more, has gross income of $6,000 or more, regardless of the amount of net income or who have beneficiary of the fiduciary who is a nonresident of Louisiana are required to file a Louisiana fiduciary income tax return.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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